Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2016, are shown below:

	($ in 000's)
	Case 1			Case 2			Case 3
Net loss (gain)AOCI, Jan. 1	$	328		$	(350	)	$	278
2016 loss (gain) on plan assets		(19	)		(16	)		8
2016 loss (gain) on PBO		(31	)		24			(290	)
Accumulated benefit obligation, Jan. 1		(3,030	)		(2,630	)		(1,530	)
Projected benefit obligation, Jan. 1		(3,390	)		(2,750	)		(1,780	)
Fair value of plan assets, Jan. 1		2,880			2,780			1,630
Average remaining service period of active employees (years)		11			12			10

Required:

1.	For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2016. (Input all amounts as positive values.)

2.	For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2017. (Amounts to be deducted and losses amounts should be indicated by a minus sign.)